STATE OF CONNECTICUT

MUNICIPAL ACCOUNTABILITY REVIEW BOARD

SPRAGUE SUBCOMMITTEE

SPECIAL MEETING NOTICE AND AGENDA

Meeting Date and Time: Friday, June 5, 2020 10:00 AM – 12:00 PM

Meeting Location: This meeting will be telephonic only. Meeting materials can be found at https://portal.ct.gov/OPM/Marb/Sprague-Committee-Meetings-and-Materials

Telephonic Meeting: Telephone: (860) 840-2075 Access Code: 487 614 174

Agenda

I. Call to Order

II. Approval of Minutes:

a. January 30, 2020 Subcommittee Special Meeting

b. March 30, 2020 Subcommittee Special Meeting

III. Review, discussion and possible action: Recommended FY 2020 Budget

IV. Review and discussion: Draft 5-Year Plan FY 2021-2025

V. Update: Corrective Action Plan

VI. Adjourn

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STATE OF CONNECTICUT

MUNICIPAL ACCOUNTABILITY REVIEW BOARD

SPRAGUE SUBCOMMITTEE

SPECIAL MEETING NOTICE AND AGENDA

Meeting Date and Time: Thursday, January 30, 2020 10:00 – 11:30 AM

Meeting Location: Office of Policy and Management, 450 Capitol Avenue, Conference Room 4A, Hartford, CT

Members in Attendance: Kim Kennison (OPM Secretary designee), Christine Shaw (State Treasurer

designee), March Waxenberg (phone), Matt Brokman (phone; joined at 10:20)

Municipal Officials and Staff in Attendance: Cheryl Blanchard, Melissa Sevigny, William Hull, Michele

DeMicco

Others in Attendance: Julian Freund (OPM), Bill Plummer (OPM)

I. Call to Order

The meeting was called to order at 10:08 AM.

II. Approval of Minutes of July 1, 2019 Subcommittee Meeting

This item was moved to later in the agenda when a quorum was present. One typographical error

was noted. The minutes, as corrected, were approved with one abstention (Ms. Shaw).

III. Update: FY 2019 Audit

The Town has requested and obtained an extension to the end of March filing its FY 2019 audit. The extensions have been due to a delay in generating a required fixed asset report as a result of a software reporting problem. The Town reported that the software issue had been resolved and the fixed asset report had been provided to the auditor. The FY 2019 audit is expected to be completed and submitted in March.

IV. Update: Corrective Action Plan

The finance offices for both the Town and Board of Education have been working to resolve prior year audit findings. The findings date back for several years. The Board of Education has resolved one segregation of duties issue by modifying workflow for payments from the Child Nutrition Fund. The Town has addressed a segregation of duties issue in the Water and Sewer Fund by hiring a part-

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time person for processing billing. Board of Education budget monitoring issues have been addressed by enhanced and increased reporting of budget status, both to local boards and commissions and to the MARB.

These open items have been addressed and the audit firm has been notified of this progress, but due to timing, they may not be formally reported as closed in the upcoming audit. The audit document should report progress, though. Two additional prior year findings are in the process of being remedied, including the creation of a comprehensive set of finance policies and procedures for both the Town and BOE.

V. Update: FY 2021 Budget Process

The budget adoption schedule was discussed briefly. The Superintendent intends to submit a proposed FY 2021 budget to the Board of Education in February and will provide a copy to the MARB.

The Town also confirmed that cash flow projections indicate a positive cash position through the end of March. The Education Cost Sharing grant installment in April will be the final large revenue receipt for the Town in the current fiscal year. The next cash flow projection will project cash position through the end of the fiscal year as an early warning of any potential cash flow issues.

VI. Adjourn

The meeting adjourned at 11:00 AM.

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DRAFT MINUTES

STATE OF CONNECTICUT MUNICIPAL ACCOUNTABILITY REVIEW BOARD

SPRAGUE SUBCOMMITTEE SPECIAL MEETING

Meeting Date and Time: Thursday, March 30, 2020 10:00 – 11:30 AM

Meeting Location: Meeting was held telephonically. Meeting materials can be found at https://portal.ct.gov/OPM/Marb/Sprague-Committee-Meetings-and-Materials

Members Participating: Kimberly Kennison (OPM Secretary designee), Christine Shaw (State Treasurer Designee), Mark Waxenberg

Municipal Officials/Staff: First Selectman Cheryl Blanchard, Melissa Sevigny, Superintendent William

Hull, Michele DeMicco

Audit Agency: Hoyt, Filippetti & Malaghan: Jason Cote, Audit Manager and Sue Jones, Partner

I. Call to Order

Due to the conference line crashing, not all subcommittee members attempting to

participate were able to connect. As a result, there was no quorum for the meeting. The

meeting began at 10:20.

II. Approval of Minutes of January 30, 2020 Subcommittee Meeting

No action was taken on minutes because of the lack of quorum.

III. Review and discussion: FY 2019 Audit

Jason Cote, Audit Manager for Hoyt, Filippetti & Malaghan, provided an overview of the audit process and financial results for FY 2019. An unmodified report, or clean opinion on the Town’s financial statements was issued by the auditor. On the government-wide Statement of Net Position, most of the Town’s equity is composed of investment in capital assets. The Governmental Funds balance sheet reflects a General Fund deficit of ($819,291) as of 6/30/19. This is a reduction of $264,953 in the size of the deficit compared to the prior year resulting from an operating surplus in FY 2019. The surplus was attributable primarily to a one-time revenue from the sale of scrap metal from a foreclosed industrial property. The Capital Nonrecurring Fund incurred a deficit in FY 2019 and is carrying a negative fund balance of ($451,523) as of 6/30/19. The change from a positive fund balance as of 6/30/18 to the negative fund balance is largely attributable to capital expenditures for which no funding had been appropriated.

Several upcoming Governmental Accounting Standards Board Statements were noted. None have taken effect yet. The auditor noted that in the FY 2020 financials, the $325,000 proceeds from the property lease with Willimantic Waste will be treated as deferred inflow of resources and the revenue will be amortized over the life of the 99 year lease. The

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impact of the lease payment was originally expected to be revenue in the year received, rather than an asset to be amortized over the life of the lease.

In the review of the State Single Audit Report, four materials weaknesses were noted. Each is a repeat finding from prior years. The subcommittee discussed each of the materials weaknesses and the status of resolving them with Town and Board of Education officials. One finding, regarding separation of duties at the water and sewer authority, has been resolved through the hiring of an additional employee to handle the billing. The resolution of that finding will be reported in the next audit. The Town and Board of Education are currently in the process of resolving a material weakness related to a lack of written policies and procedures. One finding is related to several Board of Education special revenue funds and agency funds which have not been maintained in a general ledger. The BOE has developed a plan to begin managing each of these funds in the general ledger. A finding related to lack of internal controls within the Child Nutrition Fund is also being resolved by the BOE with the Business Manager taking on more oversight of the fund. One previously reported materials weakness regarding communications and monitoring of the budget was resolved and closed last fiscal year prior to the audit.

The Single Audit also reported two findings related to State grants. One is the result of overdue grant reports from the Town and the other is a requirement to install signage at a grant funded project. The Town is moving forward on resolving both of these issues.

IV. Review and discussion: FY 2021 Board of Education proposed budget

The Superintendent provided an overview of the proposed budget for FY 2021. The

proposed budget requests an increase of $226,920, or 3.48% over the current year budget.

The proposal includes some staffing increases, including a half full time equivalent (FTE)

technology teacher, enhancing the Director of Pupil Services to a full time position, and

increasing office support by one half FTE. Members discussed the changes in tuition costs

and savings driven by enrollment reductions. The district has also been gradually limiting

the number of high school options for students. Norwich Free Academy is the designated

option, but the district may offer other schools if the cost of transportation is covered by the

receiving district. Approximately 85% of Sprague high school students attend Norwich Free

Academy. Ms. Shaw asked about the experience and impact of transitioning to remote

learning during the public health emergency. Ms. Demicco explained that the immediate

cost impact has been manageable, as much of the online learning software being used has

been free. Current projections are for the Board of Education to end the fiscal year

approximately $170,000 under budget, which will add to the Town’s Fund Balance, though

the amount is subject to change as conditions evolve.

V. Adjourn

The meeting adjourned at 11:15 AM.

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MUNICIPAL ACCOUNTABILITY REVIEW BOARD MEMORANDUM

To: Members of the Municipal Accountability Review Board

From: Julian Freund

Date: June 1, 2020

Subject: Town of Sprague FY 2021 Budget

Background According to the MARB statute, the MARB has approval authority of certain elements of the annual budgets of Tier II municipalities, including approval of assumptions regarding state revenues, property tax revenues and mill rates. The statute also provides MARB with an opportunity for review and comment on the budget prior to adoption by the local legislative body. The Memorandum of Agreement for restructuring funds between OPM and the Town of Sprague requires the entire Town budget be approved by the MARB. The Town’s Board of Finance released a Recommended FY 2021 Budget following its meeting on May 28. The Board of Finance expects to take final action to approve the budget on June 11. Recommended FY 2021 Budget Review Revenues

Overall General Fund revenues increase by $149,529 or 1.6%, in the recommended FY 2021 budget. This net increase is driven entirely by an increase in Property Taxes of $178,919, offset somewhat by a reduction in the estimated ECS grant and reductions in other revenues

Property Taxes

Current Levy Tax Collections in the Recommended FY 2021 budget total $5,669,773. This is an increase of $181,420, or 3% over the FY 2020 levy. Grand List growth of 0.4% generates approximately $22,820 of the new Current Levy revenue. The remainder of the increase is the result of a proposed one mill increase to the mill rate, to a mill rate of 35.75 mills. The mill rate increase generates an additional $158,595 in tax revenue.

Revenue Summary

Category

FY 2019

Actual

FY 2020

Budget

FY 2020

Projected

FY 2021

Recommended

Change vs FY

2020

Percent

Change

Property Taxes 5,662,784 5,931,604 5,928,640 6,110,523 178,919 3.0%

State Aid 3,211,125 3,287,804 3,288,114 3,266,027 (21,777) -0.7%

All Other Revenue 516,142 222,771 221,373 215,158 (7,613) -3.4%

Total Revenue 9,390,051 9,442,179 9,438,127 9,591,708 149,529 1.6%

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Property tax collections in the Recommended Budget are based on a tax collection rate of 97.0% which has been the budgeted collection rate for several years. The bar graph below depicts the Town’s actual collection rates since FY 2007, just prior to the last economic downturn. The graph shows a slight dip in collections in the FY 2010 to FY 2013 timeframe possibly attributable to the recession. A larger impact between FY 2015 and FY 2017 is attributable to the 2014 foreclosure on the Fusion Papermill property and the resulting large write-off of unpaid taxes. For FY 2018 and FY 2019, the collection rate on the current levy exceeded the 97% target rate.

Collections on prior year taxes, interest and lien fees, and supplemental motor vehicle taxes are all budgeted at the same level as the current fiscal year.

5-Year Plan: The previously approved 5-Year Plan assumed no Grand List growth for the FY 2021 budget. The Plan provided for a 1.0 mill increase to the mill rate, consistent with the mill rate in the Recommended Budget.

State Aid

State Aid to municipalities comprises approximately 34% of the Town’s General Fund revenues. Most sources of State Aid are budgeted in FY 2020 at the same level as in FY 2019. The exception is Education Cost Sharing which decreases by $21,984, or -0.8%, in the recommended budget. The budgeted amounts for State Aid are consistent with the levels of funding for aid to municipalities in the Governor’s

FY 2020

Budget

Grand List

Growth

Mill Increase

1.0

FY 2021

Budget

Current Levy 5,488,354 22,825 158,595 5,669,773

Current Levy

Increase due to:

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recommended budget. The table below lists the major sources of formula state grants as included in the Recommended FY 2021 budget and the State budget.

5-Year Plan: The 5-Year Plan assumed level State Aid, with the exception of ECS, which was assumed to increase by $50,000 in FY 2021. As noted above, the level of State Aid included in the Recommended Budget is consistent with the State budget.

Other Revenue

All other sources of revenue represent just over 2% of General Fund revenues. In the aggregate, these sources decrease by $7,613 compared to the current year. Expenditures Overall expenditures increase by $156,890, or 1.7% in the Recommended FY 2021 budget. This net increase reflects a 3% increase in Education expenditures, an increase of 2.9% for Debt Service and Capital, and a decrease of -3.3% to Town operations.

Town Operations

Budgeted expenditures for Town Operations reflect numerous reductions, including the following reductions affecting staffing and programming:

• Elimination of part-time Grants Manager: -$34,057

• Freezing of a vacant part-time position Public Works Salaries: -$47,600

• Elimination of Recreation programming: -$16,094

• Reduction in hours of senior van driver: -$11,110

• Reduction in hours funded for vacant position in Library: -$8,372

FY 2021 Estimates of State Aid to

Town of Sprague

Bd. of Finance

Recommended

FY 2021

State

Biennial Budget

FY 2021

MRSA Grants for Municipal Projects 386,528 386,528

PILOT State Property 6,156 6,156

Mashantucket Pequot Grant 17,479 17,479

Town Aid Roads (TAR) 151,738 151,738

Education Cost Sharing (ECS) 2,668,094 2,668,094

Expenditure Summary

Category

FY 2019

Actual

FY 2020

Budget

FY 2020

Projected

FY 2021

Recommended

Change vs FY

2020

Percent

Change

Town Operating 1,962,653 2,016,879 1,925,376 1,950,640 (66,239) -3.3%

Debt Service 872,637 886,325 886,325 911,625 25,300 2.9%

Board of Education 6,289,091 6,525,766 6,525,766 6,723,595 197,829 3.0%

Total Expenditures 9,124,381 9,428,970 9,337,467 9,585,860 156,890 1.7%

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Health Insurance expenses increase by $39,003, or 39%. The Town participates in the State Partnership for health insurance. Budgeted expenses reflect a Partnership rate increase and one additional covered employee.

5-Year Plan: Operating Expenditures in the second year of the 5-Year Plan (FY 2021) totaled $2,030,826 which is approximately $80,000 higher than the budget recommended by the Board of Finance for FY 2021. As noted above, numerous reductions have been made in the Recommended budget which were not contemplated in the 5-Year Plan.

Debt Service and Transfer to Capital Fund

Total Debt Service requirements decline by $18,700 based on scheduled payments. The budget includes $185,000 in interest expense on temporary notes due in September 2020. The contribution to Capital reserve increases from $8,000 in the current year to $22,000 in FY 2021.

5-Year Plan: Debt Service in the Recommended Budget is consistent with the scheduled payments reflected in the 5-Year Plan. Interest on Note payments has been updated in the Recommended Budget. The transfer to Capital reserve is consistent with the 5-Year Plan at $22,000.

Education

The Education budget represents in increase of $197,829, or 3% over the current year budget. Education expenditures in the Recommended budget reflect adjustments to the original budget proposed by the Board of Education which rose by 3.48%. The revisions to the previous proposal include the following:

• Reductions in Wages accounts: -$4,000

• Reduction to Health Insurance: -$5,090

• Reduction to Legal Services: -$5,000

• Reduction in funding for Substitutes: -$5,000

• Reduction in Purchased Pupil Services: -$10,000 Major expenditure drivers in the resulting Education budget include:

• Increase in Certified & Non-Certified Salaries: $192,189

• Net increase in Health Insurance benefits: $93,805

• Special Education H.S. Tuition: $216,213

5-Year Plan: The 5-Year Plan provided for increases in Education spending that would correspond to increases in ECS funding, projected at $50,000 per year. The Recommended Budget provides an increase of approximately $197,000 for Education in FY 2021.

TOWN OF SPRAGUE

OPERATING BUDGET AND

CAPITAL & NON-RECURRING ITEMS BUDGET

BoF DRAFT

***NOT FINAL***

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A B C D E F G H I J K L M

7/1/2019 TOWN OF SPRAGUE Actual Budget Estimate Budget 19-20 Bud v 19-20 Bud v

2018-2019 2019-2020 2019-2020 2020-2021 20-21 Bud $ 20-21 Bud %

EXPENDITURE TOTALS

6000 BOARD OF SELECTMEN 92,862 93,025 91,275 91,227 (1,798) -1.9%

6005 ELECTIONS 17,045 20,103 20,103 23,007 2,904 14.4%

6010 BOARD OF FINANCE 233 250 250 188 (62) -24.8%

6011 AUDITING 18,900 22,650 22,650 23,200 550 2.4%

6012 BOOKKEEPER 28,212 29,110 29,110 29,392 282 1.0%

6015 TAX ASSESSOR 22,913 25,425 22,913 25,425 - 0.0%

6025 TAX COLLECTOR 29,838 30,262 30,262 28,907 (1,355) -4.5%

6030 TOWN TREASURER 2,400 2,400 2,400 2,400 - 0.0%

6035 TOWN COUNSEL 18,764 27,000 27,000 27,000 - 0.0%

6040 TOWN CLERK 53,279 52,675 52,675 53,170 495 0.9%

6045 TELEPHONE SERVICES 11,655 11,700 11,248 11,500 (200) -1.7%

6050 POOL SECRETARIES 57,340 58,198 57,340 58,781 583 1.0%

6055 TOWN OFFICE BUILDING 37,549 37,397 37,548 37,322 (75) -0.2%

6060 GRANTS/CONTRACTS MANAGER 31,845 34,057 15,541 - (34,057) -100.0%

6100 PLANNING & ZONING COMMISSION 19,067 19,225 20,125 20,797 1,572 8.2%

6111 LAND USE 730 800 800 800 - 0.0%

6115 ECONOMIC DEVELOPMENT 600 900 900 900 - 0.0%

6120 CONSERVATION COMMISSION 82 1,100 1,100 1,100 - 0.0%

6150 CONSERVATION/WETLANDS ENFORCEMENT OFFICER 6,493 6,500 6,500 6,500 - 0.0%

6200 HIGHWAYS 405,258 407,935 371,610 360,335 (47,600) -11.7%

6202 TREE MAINTENANCE 11,636 15,300 15,437 18,300 3,000 19.6%

6205 STREET LIGHTING 14,047 14,000 16,174 17,000 3,000 21.4%

6300 SOCIAL SECURITY 60,937 63,586 58,775 56,110 (7,476) -11.8%

6310 DEFERRED COMPENSATION 16,025 16,274 16,274 16,471 197 1.2%

6400 REGIONAL PLANNING AGENCIES 37,994 38,528 38,407 38,862 334 0.9%

6500 INSURANCE 185,231 197,566 204,572 236,445 38,879 19.7%

6600 POLICE DEPARTMENT 188,983 178,903 187,950 177,665 (1,238) -0.7%

6605 FIRE DEPARTMENT 106,960 110,329 110,329 120,290 9,961 9.0%

6610 EMERGENCY MANAGEMENT 4,022 4,030 4,030 4,030 - 0.0%

6615 FIRE MARSHAL 10,847 11,442 11,442 11,729 287 2.5%

6620 BUILDING OFFICIAL 20,697 21,141 21,141 21,466 35 1.5%

6625 BLIGHT ENFORCEMENT OFFICER 3,803 3,856 3,853 3,891 35 0.9%

6700 SANITATION & WASTE REMOVAL 74,597 71,000 71,000 70,000 (1,000) -1.4%

6702 WASTE MANAGEMENT 62,736 63,000 63,000 63,000 - 0.0%

6810 COMMISSION ON AGING 91,242 91,767 85,932 79,481 (12,286) -13.4%

6950 CAPITAL PROJECTS 11,013 11,000 13,792 14,700 3,700 33.6%

7000 PARKS & PLAYGROUND 2,006 1,500 1,008 750 (750) -50.0%

7002 RECREATION COMMISSION 15,770 16,094 13,578 - (16,094) -100.0%

7003 RECREATION FACILITIES 1,885 1,900 1,800 1,825 (75) -3.9%

7004 RECREATION EVENTS 7,628 7,833 5,391 5,150 (2,683) -34.3%

7005 OTHER RECREATION PROGRAMS 1,250 1,250 - 1,250 - 0.0%

7010 GRIST MILL 18,151 19,388 14,571 23,163 3,775 19.5%

7012 HISTORICAL MUSEUM 5,444 5,200 3,660 2,130 (3,070) -59.0%

7015 LIBRARY 71,844 90,448 63,474 82,076 (8,372) -9.3%

7100 MISCELLANEOUS 23,764 21,556 19,471 20,975 (581) -2.7%

7150 SPRAGUE WTR. & SWR. AUTH. 8,201 8,500 8,500 8,500 - 0.0%

7200 COMPUTER SERVICE & SUPPLIES 50,875 50,777 50,465 53,433 2,656 5.2%

7255 SHARED SERVICES W/SCHOOL - - - - - 0.0%

Operating Budget 1,962,653 2,016,879 1,925,376 1,950,640 (66,529) -3.3%

7300 INTEREST PAYMENT - BONDS 201,419 178,325 178,325 159,625 (18,700) -10.5%

7305 REDEMPTION OF DEBT - PRINCIPAL 662,218 700,000 700,000 730,000 30,000 4.3%

7360 Operating Transfer CNR Fund 9,000 8,000 8,000 22,000 14,000 175.0%

Debt and Capital & Non-Recurring Items Budget 872,637 886,325 886,325 911,625 25,300 2.9%

7400 Non-Budgetary Expenditures - - - - - 0.0%

7600 GAAP Accrured Payroll & CWF - - - - - 0.0%

Total General Town Expenditures 2,835,290 2,903,204 2,811,701 2,862,265 (40,939) -1.4%

7500 Total Board of Education Expenditures 6,289,091 6,525,766 6,525,766 6,723,595 197,829 3.0%

TOTAL SPRAGUE EXPENDITURES 9,124,381 9,428,970 9,337,467 9,585,860 156,890 1.7%

REVENUE TOTALS

TAXES 5,662,784 5,931,604 5,928,640 6,110,523 178,920 3.0%

STATE GRANTS - SCHOOL 2,615,689 2,690,078 2,690,078 2,668,094 (21,984) -0.8%

STATE GRANTS - LOCAL 595,436 597,726 598,036 597,933 206 0.0%

LOCAL REVENUES 105,960 98,400 97,002 92,650 (5,750) -5.8%

MISC REVENUES 337,959 54,000 54,000 54,000 - 0.0%

INTERGOVERNMENTAL TRANSFERS 72,223 70,371 70,371 68,508 (1,863) -2.6%

OTHER MISC REVENUES - - - - - 0.0%

TOTAL REVENUES 9,390,051 9,442,179 9,438,127 9,591,708 149,529 1.6%

SUMMARY

Total General Town Expenditures 2,835,290 2,903,204 2,811,701 2,862,265 -1.4%

Total Board of Education Expenditures 6,289,091 6,525,766 6,525,766 6,723,595 3.0%

TOTAL EXPENDITURES 9,124,381 9,428,970 9,337,467 9,585,860 1.7%

TOTAL REVENUES 9,390,051 9,442,179 9,438,127 9,591,708 1.6%

SURPLUS / (SHORTFALL) 265,670 13,208 100,660 5,848 -55.7%

Mill Rate 32.00 34.75 34.75 35.75 2.9%

Budget 2020-2021 BoF Page 1 of 7 Printed 5/29/2020 10:06 AM

TOWN OF SPRAGUE

OPERATING BUDGET AND

CAPITAL & NON-RECURRING ITEMS BUDGET

BoF DRAFT

***NOT FINAL***

3

A B C D E F G H I J K L M

2018-2019 2019-2020 2019-2020 2020-2021 20-21 Bud $ 20-21 Bud %

84858687888990919293949596979899100108109118119120121122133135143144145146147148149150151152239260270271272282298308314315316

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CAPITAL & NON-RECURRING

Source CNR REVENUESBond10 Bond 10 year 200,000 - - 49,000 100.0%Bond15 Bond 15 year 60,088 - - - 0.0%Bond20 Bond 20 year 624,000 - - 154,625 100.0%

CNR Capital & Non-Recurring Fund - - - - 0.0%BFD CNR - Baltic Fire Department Reserve Fund - - - - 0.0%GF General Fund - - - - 0.0%

LOCIP Local CIP - - - - 0.0%OSF Openspace Fund 2,000 - - - 0.0%TAR Town Aid for Roads - - - - 0.0%FAD Fundraisers and Donations 5,000 - - - 0.0%

GRANT Grants 2,261,820 - - - 0.0%OTH Other - - - 28,000 100.0%

TOTAL CNR REVENUES 3,152,908 - - 231,625 100.0%

CNR EXPENDITURES

Major Grant ProjectsBond10 Hanover Reservoir Dredging and Dam Repair - - - 20,000

OTH Fish Ladder - - - 28,000

Town FacilitiesCASH Town Facilities Technology - - - 3,000 CASH Library Technology - - - 3,000

Town Reserve Fund ContributionsCASH Transfer to Plan of C & D Reserve - - - 3,000 CASH Transfer to Salary 27th Pay Period Reserve - - - 3,000 CASH Transfer to Town Revaluation Reserve - - - 10,000

Public WorksBOND Tree Removal and Pruning - - - 154,625 CASH Tree Replacement - - - -

Water and Sewer AuthorityBond10 Water & Sewer Capital Upgrades - - - 17,000

Fire Department- - -

Bond10 Turn Out Gear - - - 12,000

Total CNR Expenditures - - - 253,625 Less Total CNR Revenues - - - (231,625)

Due from Tax Base (Acct #7360) 26,500 - - 22,000 100.0%

Budget 2020-2021 BoF Page 2 of 7 Printed 5/29/2020 10:06 AM

TOWN OF SPRAGUE

OPERATING BUDGET AND

CAPITAL & NON-RECURRING ITEMS BUDGET

BoF DRAFT

***NOT FINAL***

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A B C D E F G H I J K L M

2018-2019 2019-2020 2019-2020 2020-2021 20-21 Bud $ 20-21 Bud %

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DETAIL BREAKDOWN OF GENERAL GOVERNMENT

6000 BOARD OF SELECTMEN 92,862 93,025 91,275 91,227 (1,798) -1.9%

-1 First Selectman 40,000 40,000 40,000 40,400 400 1.0%

-2 Selectman 1,200 1,200 1,200 1,200 - 0.0%

-3 Selectman 1,200 1,200 1,200 1,200 - 0.0%

-4 Office supplies, meetings, misc. 1,356 1,260 1,260 1,260 - 0.0%

-5 Mileage 3,280 3,150 2,000 1,500 (1,650) -52.4%

-6 Executive Assistant 44,826 45,215 45,215 45,667 452 1.0%

-7 Stipends for Additional Board Participation 1,000 1,000 400 - (1,000) -100.0%

-

6005 ELECTIONS 17,045 20,103 20,103 23,007 2,904 14.4%

-1 Elections - Salaries 4,170 6,000 6,000 6,100 100 1.7%

-2 Elections - Misc 12,875 14,103 14,103 16,907 2,804 19.9%

6010 BOARD OF FINANCE 233 250 250 188 (62) -24.8%

-2 Town reports, supplies, brochures 233 250 250 188 (62) -24.8%

0.0%

6011 AUDITING 18,900 22,650 22,650 23,200 550 2.4%

0.0%

6012 BOOKKEEPER 28,212 29,110 29,110 29,392 282 1.0%

-1 Salary 27,562 28,210 28,210 28,492 282 1.0%

-2 Support 650 900 900 900 - 0.0%

6015 TAX ASSESSOR 22,913 25,425 24,430 25,425 - 0.0%

-1 Salary 22,000 22,165 22,000 22,165 - 0.0%

-4 Travel expense 78 300 300 300 - 0.0%

-5 Education & Dues 130 280 130 280 - 0.0%

-6 Sup, post., pricing manuals, repair/maint 706 1,680 1,000 1,680 - 0.0%

-7 Mapping - 1,000 1,000 1,000 - 0.0%

6025 TAX COLLECTOR 29,838 30,262 30,262 28,907 (1,355) -4.5%

-1 Salary 26,532 26,532 26,532 26,797 265 1.0%

-2 DMV Charge Delinquent MV - - - - - 0.0%

-4 Misc. supplies, school 521 700 700 700 - 0.0%

-5 Postage 2,785 3,030 3,030 1,410 (1,620) -53.5%

6030 TOWN TREASURER 2,400 2,400 2,400 2,400 - 0.0%

0.0%

6035 TOWN COUNSEL 18,764 27,000 27,000 27,000 - 0.0%

Town Counsel 18,764 20,000 20,000 20,000 - 0.0%

Financial Advisor - 7,000 7,000 7,000 - 0.0%

-

6040 TOWN CLERK 53,279 52,675 52,675 53,170 495 0.9%

-1 Salary 49,561 49,562 49,562 50,057 495 1.0%

-2 Office supplies, misc. 1,268 1,463 1,463 1,463 - 0.0%

-3 Dog Licenses 239 350 350 350 - 0.0%

-4 School 1,155 900 900 900 - 0.0%

-5 Micro filming (security) 1,056 400 400 400 - 0.0%

6045 TELEPHONE SERVICES/DSL/WEBSITE 11,655 11,700 11,248 11,500 (200) -1.7%

6050 POOL SECRETARIES 57,340 58,198 57,830 58,781 583 1.0%

-1 Salary - Assistant Town Clerk 22,199 23,378 22,478 23,614 236 1.0%

-2 Salary - Land Use Clerk 35,141 34,820 35,352 35,167 347 1.0%

6055 TOWN OFFICE BUILDING 37,549 37,397 35,494 37,322 (75) -0.2%

-1 Janitorial Services 9,822 9,897 10,269 9,822 (75) -0.8%

-2 Supplies, Maintenance 2,343 2,000 2,000 2,000 - 0.0%

-3 Heat Town Hall Facilities 10,113 11,500 9,222 11,500 - 0.0%

-4 Lights Town Hall Facilities 8,864 9,000 9,003 9,000 - 0.0%

-5 Repair & Renovation 6,407 5,000 5,000 5,000 - 0.0%

6060 GRANTS/CONTRACTS MANAGER 31,845 34,057 15,541 - (34,057) -100.0%

-1 Salary 30,823 31,507 15,005 - (31,507) -100.0%

-2 Workshops, Seminars 397 700 150 - (700) -100.0%

-3 Misc. Supplies, Subscription, Postage 357 1,200 278 - (1,200) -100.0%

-4 Mileage 268 650 108 - (650) -100.0%

6100 PLANNING & ZONING COMMISSION 19,067 19,225 20,125 20,797 1,572 8.2%

-1 Zoning Enforcement Officer 7,171 7,225 7,225 7,297 72 1.0%

-2 Technical Assistant-Planner 11,896 12,000 12,900 13,500 1,500 12.5%

-5 Secretarial & Other Services - - - - - 0.0%

6111 LAND USE 730 800 800 800 - 0.0%

-

6115 ECONOMIC DEVELOPMENT 600 900 900 900 - 0.0%

Budget 2020-2021 BoF Page 3 of 7 Printed 5/29/2020 10:06 AM

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2018-2019 2019-2020 2019-2020 2020-2021 20-21 Bud $ 20-21 Bud %

395

396

397

398

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405

406

407

408

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415

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462

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464

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467

468

469

470

471

472

473

474

6120 CONSERVATION COMMISSION 82 1,100 1,100 1,100 - 0.0%

-2 Training Workshop - 100 100 100 - 0.0%

-4 Miscellaneous, signage 82 1,000 1,000 1,000 - 0.0%

- 0.0%

6150 CONSERVATION/WETLANDS ENFORCEMENT OFFICER 6,493 6,500 6,500 6,500 - 0.0%

6200 HIGHWAYS 405,258 407,935 371,610 360,335 (47,600) -11.7%

-1 General Maintenance 67,892 45,000 45,000 45,000 - 0.0%

-2 Public works salaries 245,347 250,235 226,610 203,035 (47,200) -18.9%

-3 Storm - Misc.o/t labor 15,877 26,200 13,500 26,200 - 0.0%

-4 Boots & Clothing 1,968 2,000 2,000 1,600 (400) -20.0%

-5 Storm - Materials 29,211 27,500 27,500 27,500 - 0.0%

-6 Roadway Pavement Management 28,880 40,000 40,000 40,000 - 0.0%

-7 Town Garage 10,655 8,000 8,000 8,000 - 0.0%

-8 Stormwater Fees/Testing 4,928 8,500 8,500 8,500 - 0.0%

-10 Drug & Alcohol Testing 500 500 500 500 - 0.0%

6202 TREE MAINTENANCE 11,636 15,300 15,437 18,300 3,000 19.6%

-1 Tree Warden 2,200 2,250 2,250 2,250 - 0.0%

-2 Tree Warden - Training Seminars 290 350 350 350 - 0.0%

-3 Tree Pruning, Removal, replacement 8,689 12,300 12,437 15,300 3,000 24.4%

-4 Mileage 457 400 400 400 - 0.0%

6205 STREET LIGHTING 14,047 14,000 16,174 17,000 3,000 21.4%

6300 SOCIAL SECURITY 60,937 63,586 58,775 56,110 (7,476) -11.8%

6310 DEFERRED COMPENSATION 16,025 16,274 16,274 16,471 197 1.2%

6400 REGIONAL PLANNING AGENCIES 37,994 38,528 38,407 38,862 334 0.9%

-1 TVCCA 1,000 1,000 1,000 1,000 - 0.0%

-2 Council of Governments 1,641 1,641 1,641 1,641 - 0.0%

-3 Soil & Water Conservation 300 300 300 300 - 0.0%

-4 Womens Center 250 250 250 250 - 0.0%

-5 Uncas Health District 19,308 19,262 19,262 19,674 413 2.1%

-6 CT Conference of Municipalities 2,032 2,032 2,032 2,032 - 0.0%

-7 Norwich Probate Court 1,893 2,124 2,124 2,124 - 0.0%

-8 Council of Small Towns (COST) 725 725 725 725 - 0.0%

-9 Quinebaug Walking Weekends 175 175 175 175 - 0.0%

-10 SSAC of Eastern CT 300 300 300 300 - 0.0%

-11 Southeastern CT Enterprise Region (SECTER) 1,169 1,540 1,419 1,540 - 0.0%

-12 Regional Animal Control 9,201 9,179 9,179 9,100 (79) -0.9%

6500 INSURANCE 185,231 197,566 204,572 236,445 38,879 19.7%

-1 General Town 29,635 29,290 28,451 29,133 (157) -0.5%

-2 Fire Department 16,381 15,890 16,537 16,690 800 5.0%

-4 Water & Sewer Plants 7,567 7,532 7,566 7,982 450 6.0%

-5 CIRMA (Workers Comp.) 35,582 40,560 34,085 39,343 (1,217) -3.0%

-6 Employee Medical Insurance 92,116 100,344 113,982 139,347 39,003 38.9%

-7 Employee Insurance Waiver 3,950 3,950 3,950 3,950 - 0.0%

6600 POLICE DEPARTMENT 188,983 178,903 187,950 177,665 (1,238) -0.7%

-1 Resident Trooper Program 165,902 169,220 165,902 167,982 (1,238) -0.7%

-2 Overtime (See revenue account 5200-13) 19,165 5,000 18,132 5,000 - 0.0%

-3 Dare Program - 300 - 300 - 0.0%

-4 Supplies & misc. 148 500 148 500 - 0.0%

-5 School Crossing Guards 3,768 3,883 3,768 3,883 - 0.0%

-

6605 FIRE DEPARTMENT 106,960 110,329 110,329 120,290 9,961 9.0%

-1 Vehicle Maintenance 24,905 20,904 20,904 24,000 3,096 14.8%

-2 Fixed Expenses 35,652 36,700 36,700 36,300 (400) -1.1%

-3 Truck Supplies 7,400 7,400 7,400 7,550 150 2.0%

-4 Station Maintenance 9,034 9,325 9,325 11,200 1,875 20.1%

-5 Training 7,352 13,000 13,000 14,500 1,500 11.5%

-6 Business Expenses 12,617 13,000 13,000 14,140 1,140 8.8%

-7 Equipment Maintenance 10,000 10,000 10,000 12,600 2,600 26.0%

-8 Capital Expenses - - - - 0.0%

6610 EMERGENCY MANAGEMENT/LEPC 4,022 4,030 4,030 4,030 - 0.0%

-1 Salary Director 2,200 2,200 2,200 2,200 - 0.0%

-4 Capital Expenses - - - - - 0.0%

-5 Training Expense 500 500 500 500 - 0.0%

-6 Equipment Maintenance 822 830 830 830 - 0.0%

-8 Local Emergency Plan Chairperson (LEPC) 500 500 500 500 - 0.0%

-

6615 FIRE MARSHAL/BURNING OFFICIAL 10,847 11,442 11,442 11,729 287 2.5%

-1 Salary 8,701 8,767 8,767 8,854 87 1.0%

-2 Office expenses, education, misc. 1,521 2,050 2,050 2,250 200 9.8%

-4 Burning Official 625 625 625 625 - 0.0%

Budget 2020-2021 BoF Page 4 of 7 Printed 5/29/2020 10:06 AM

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OPERATING BUDGET AND

CAPITAL & NON-RECURRING ITEMS BUDGET

BoF DRAFT

***NOT FINAL***

3

A B C D E F G H I J K L M

2018-2019 2019-2020 2019-2020 2020-2021 20-21 Bud $ 20-21 Bud %

475

476

477

478

479

480

481

482

483

484

485

486

487

488

489

490

491

492

493

494

495

496

497

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500

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512

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523

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530

531

532

533

534

535

536

537

538

539

540

541

542

543

544

545

546

547

548

6620 BUILDING OFFICIAL 20,697 21,141 21,141 21,466 325 1.5%

-1 Salary 19,326 19,471 19,471 19,666 195 1.0%

-2 Mileage 371 800 800 800 - 0.0%

-3 Membership fees 250 120 120 250 130 108.1%

-6 Education, Training, Misc. 250 250 250 250 - 0.0%

-7 Office Supplies, Code volumes 500 500 500 500 - 0.0%

6625 BLIGHT ENFORCEMENT OFFICER 3,803 3,856 3,853 3,891 35 0.9%

-1 Salary 3,529 3,556 3,553 3,591 35 1.0%

-2 Mileage 119 150 150 150 - 0.0%

-3 Postage 155 150 150 150 - 0.0%

6700 SANITATION & WASTE REMOVAL 74,597 71,000 71,000 70,000 (1,000) -1.4%

-2 Materials & Misc. 8,671 5,000 5,000 5,000 - 0.0%

-3 Recycling 65,926 66,000 66,000 65,000 (1,000) -1.5%

6702 WASTE MANAGEMENT 62,736 63,000 63,000 63,000 - 0.0%

6810 COMMISSION ON AGING 91,242 91,767 85,932 79,481 (12,286) -13.4%

-1 Salary - Coordinator 20,437 19,143 25,755 31,574 12,431 64.9%

-2 Muncipal Agent 109 500 125 200 (300) -60.0%

-4 Office, supplies, misc. 1,597 1,740 4,338 1,740 - 0.0%

-5 Elevator contract 2,358 2,437 2,425 2,515 78 3.2%

-6 Programs 2,144 3,000 3,000 3,000 - 0.0%

-7 Van Driver/Bus Driver -1 22,413 25,110 13,826 14,000 (11,110) -44.2%

-7a Van Driver/Bus Driver-2 16,321 16,612 18,741 19,452 2,840 17.1%

-8 Senior Center Aide 15,502 16,225 7,651 - (16,225) -100.0%

-9 Vehicle Expenses 10,361 7,000 10,071 7,000 - 0.0%

6950 CAPITAL PROJECTS 11,013 11,000 13,792 14,700 3,700 33.6%

-1 Repairs to Central Plant 6,000 6,000 10,792 6,000 - 0.0%

-2 Engineering Fees 5,013 5,000 3,000 8,700 3,700 74.0%

7000 PARKS & PLAYGROUND (BoS) 2,006 1,500 1,008 750 (750) -50.0%

7002 RECREATION COMMISSION 15,770 16,094 13,578 - (16,094) -100.0%

-1 Recreation Salaries 12,919 14,594 13,578 - (14,594) -100.0%

-2 Recreation Supplies 2,851 1,500 - - (1,500) -100.0%

7003 RECREATION FACILITIES 1,885 1,900 1,800 1,825 (75) -3.9%

-2 Electricity 1,885 1,900 1,800 1,825 (75) -3.9%

7004 RECREATION EVENTS 7,628 7,833 5,391 5,150 (2,683) -34.3%

-1 Three Villages Fall Festival 5,878 5,912 3,293 3,500 (2,412) -40.8%

-2 Earth Day 269 400 - 400 - 0.0%

-3 Youth Year Long Activity 512 500 1,612 500 - 0.0%

-4 Shetucket River Festival 469 521 225 250 (271) -52.0%

-8 Other/Indoor Soccer 500 500 261 500 - 0.0%

7005 OTHER RECREATION PROGRAMS (BoS) 1,250 1,250 - 1,250 - 0.0%

-1 Sprague/Franklin/Canterbury Little League 1,250 1,250 - 1,250 - 0.0%

7010 GRIST MILL 18,151 19,388 14,571 23,163 3,775 19.5%

-1 Supplies, Maintenance 1,437 850 250 850 - 0.0%

-2 Elevator Maintenance 2,151 2,218 2,221 7,443 5,225 235.6%

-3 Heat & Lights 9,290 9,300 6,970 7,850 (1,450) -15.6%

-4 Grist Mill Cleaner 5,273 7,020 5,130 7,020 - 0.0%

7012 HISTORICAL MUSEUM 5,444 5,200 3,660 2,130 (3,070) -59.0%

-1 Museum Clerk 5,244 5,000 3,460 1,930 (3,070) -61.4%

-14 Sprague Historical Society 200 200 200 200 - 0.0%

7015 LIBRARY 71,845 90,448 63,474 82,076 (8,372) -9.3%

-1 Librarian Assistant - 1 10,655 12,872 6,970 12,996 124 1.0%

-10 Library Director 21,628 28,160 23,776 28,160 - 0.0%

-11 Programs 2,000 2,000 2,000 2,500 500 25.0%

-12 Staff Development 407 500 500 500 - 0.0%

-13 State Library/iConn Membership 283 550 550 550 - 0.0%

-2 Books & DVDs 5,340 5,500 5,500 4,500 (1,000) -18.2%

-3 Supplies, misc. 2,250 2,250 2,250 2,054 (196) -8.7%

-4 Librarian Assistant - 4 11,129 12,872 8,219 12,996 124 1.0%

-5 Librarian Assistant -5 4,967 12,872 5,362 5,500 (7,372) -57.3%

-6 Librarian Assistant - 6 13,186 12,872 8,347 12,320 (552) -4.3%

Budget 2020-2021 BoF Page 5 of 7 Printed 5/29/2020 10:06 AM

TOWN OF SPRAGUE

OPERATING BUDGET AND

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BoF DRAFT

***NOT FINAL***

3

A B C D E F G H I J K L M

2018-2019 2019-2020 2019-2020 2020-2021 20-21 Bud $ 20-21 Bud %

549

550

551

552

553

554

555

556

557

558

559

560

561

562

563

564

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566

567

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569

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572

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594

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596

597

598

599

7100 MISCELLANEOUS 23,764 21,556 19,471 20,975 (581) -2.7%

-10 Newsletter - Salaries 3,033 3,056 2,037 600 (2,456) -80.4%

-11 Bank Fees 482 - - - - 0.0%

-12 Newsletter- Misc. 4,150 4,000 3,290 2,000 (2,000) -50.0%

-2 War Memorial/Lords Bridge Gazebo 599 600 670 675 75 12.5%

-3 Cemeteries, Vets Graves 700 474 700 - 0.0%

-4 Contingent Fund 3,000 3,000 3,000 3,000 - 0.0%

-5 Memorial Day Celebration 1,496 1,200 1,000 1,000 (200) -16.7%

-6 Legal Ads 11,004 9,000 9,000 13,000 4,000 44.4%

-8 Unemployment Compensation - - - - 0.0%

7150 SPRAGUE WATER & SEWER AUTHORITY 8,201 8,500 8,500 8,500 - 0.0%

-1 Water & Sewer Public Services 8,201 8,500 8,500 8,500 - 0.0%

7200 COMPUTER SERVICE/OFFICE MACHINES 50,875 50,777 50,465 53,433 2,656 5.2%

-1 Town Clerk 8,372 9,850 9,850 9,850 - 0.0%

-2 Tax Collector 8,676 7,100 7,100 9,031 1,931 27.2%

-3 Assessor/Building Inspector 10,265 12,317 12,317 12,317 - 0.0%

-4 Selectmen/Treasurer 1,000 1,000 1,000 1,000 - 0.0%

-5 Equipment Maintenance 10,063 7,000 7,000 7,000 - 0.0%

-6 Supplies - Server Support - Virus Renewal 4,419 5,000 5,000 5,000 - 0.0%

-7 Paychex Services 3,926 3,500 3,025 3,200 (300) -8.6%

-8 Library Support 2,406 3,262 3,262 4,124 862 26.4%

-9 Mail System 708 708 708 708 - 0.0%

-10 Fixed Asset Inventory 1,040 1,040 1,203 1,203 163 15.7%

7255 SHARED SERVICES W/SCHOOL - - - - - 0.0%

OPERATING BUDGET 1,962,654 2,016,879 1,925,329 1,950,640 (66,239) -3.3%

7300 DEBT - INTEREST PAYMENT 201,419 178,325 178,325 159,625 (18,700) -10.5%

-14 2005 Bonds; Land Acquisition and Roads 29,000 24,750 24,750 24,750 - 0.0%

-15 2009 Bonds; Roads, Roof, Fire Truck; ADA; Truck; Pump 28,744 23,900 23,900 19,200 (4,700) -19.7%

-16 2013 Bonds-Various Purposes 143,675 129,675 129,675 115,675 (14,000) -10.8%

MEMO: Bonds (Projection)

7305 DEBT - PRINCIPAL PAYMENT 662,860 700,000 700,000 730,000 30,000 4.3%

-14 2005 Bonds; Land Acquisition and Roads 85,000 85,000 85,000 85,000 - 0.0%

-15 2009 Bonds; Roads, Roof, Fire Truck; ADA; Truck; Pump 125,000 125,000 125,000 110,000 (15,000) -12.0%

-16 2013 Bonds-Various Purposes 350,000 350,000 350,000 350,000 - 0.0%

-16 Note Payment 102,860 140,000 140,000 185,000 45,000 32.1%

2.35

MEMO - TOTAL DEBT PAYMENT (INTEREST+ PRINCIPAL) 864,279 878,325 878,325 889,625 11,300 1.3%

7360 Operating Transfer CNR Fund 9,000 8,000 8,000 22,000 14,000 175.0%

7400 Non-Budgetary Expenditures - - - - - 0.0%

7600 GAAP Accrured Payroll & CWF - - - - 0.0%

Total General Town Expenditures 2,835,933 2,903,204 2,811,654 2,862,265 (40,939) -1.4%

7500 Total Board of Education Expenditures 6,289,091 6,525,766 6,525,766 6,723,595 197,829 3.0%

TOTAL SPRAGUE BUDGET 9,125,024 9,428,970 9,337,420 9,585,860 156,890 1.7%

Budget 2020-2021 BoF Page 6 of 7 Printed 5/29/2020 10:06 AM

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A B C D E F G H I J K L M

2018-2019 2019-2020 2019-2020 2020-2021 20-21 Bud $ 20-21 Bud %

600

601

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603

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611

612

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621

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674

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678

REVENUES

TAXES 5,662,784 5,931,604 5,928,640 6,110,523 178,920 3.0%

5000-1 Current Taxes 5,289,842 5,488,354 5,488,354 5,669,773 181,420 3.3%

5000-2 Current Year Interest and Lien Fees 23,531 20,000 20,000 20,000 - 0.0%

5000-3 Prior Years Tax 63,212 125,000 125,000 125,000 - 0.0%

5000-4 Prior Years Interest & Lien Fees 12,138 35,000 35,000 35,000 - 0.0%

5000-5 Current Supplemental Motor Vehicle Tax 74,061 72,000 72,000 72,000 - 0.0%

5000-6 Firefighter Tax Abatement (contra) - (8,750) (8,750) (11,250) (2,500) 28.6%

5000-7 PILOT Solar Farm/Fusion 200,000 200,000 200,000 200,000 - 0.0%

5000-8 Tax & Applic. Refunds (contra) - - (2,847) - - 0.0%

5000-9 Tax Overpayments Ret'd (contra) - - (117) - - 0.0%

STATE GRANTS - SCHOOL 2,615,689 2,690,078 2,690,078 2,668,094 (21,984) -0.8%

5100-1 Education Block Grant (ECS) 2,615,689 2,690,078 2,690,078 2,668,094 (21,984) -0.8%

5100-4 Teacher Pension - - - - - 0.0%

5100-5 Pupil Transportation (public) - - - - - 0.0%

5100-3 Adult Education - - - - - 0.0%

5100-6 Special Education - - - - - 0.0%

5100-7 Teacher's Retirement - - - - - 0.0%

208,908 211,198 211,508 -100.0%

STATE GRANTS - LOCAL 595,436 597,726 598,036 597,933 206 0.0%

5200-1 Telecomm. Property Grant Tax 5,416 5,416 5,221 5,221 (195) -3.6%

5200-2 Municipal Revenue Sharing Account (MRSA) Municipal Projects 386,528 386,528 386,528 386,528 - 0.0%

5200-3 Municipal Revenue Sharing (formerly Property Tax Relief Grant) - - - - 0.0%

5200-4 PILOT State Property 6,156 6,156 6,156 6,156 - 0.0%

5200-5 Mashantucket Pequot Grant 17,479 17,749 17,479 17,479 (270) -1.5%

5200-6 Veterans Tax Relief 2,518 2,518 2,518 2,574 56 2.2%

5200-7 Disablility Exemption Reimbursement 491 695 490 894 199 0.0%

5200-8 Elderly Property Exemption/Freeze - - - - - 0.0%

5200-10 Judicial 10th Circut 2,445 1,000 1,980 1,000 - 0.0%

5200-11 SLA - Emergency Mgmt. Agency - 2,800 2,800 2,800 - 0.0%

5200-13 State Police O/T Reimb (ref. 6600-2) 14,796 15,000 15,000 15,000 - 0.0%

5200-14 Town Aid Roads (TAR) 151,064 151,064 151,064 151,738 674 0.4%

5200-16 Elderly and Disabled Transportation Grant 8,543 8,800 8,800 8,543 (257) -2.9%

LOCAL REVENUES 105,960 98,400 97,002 92,650 (5,750) -5.8%

5300-1 Interest Income 6,667 4,000 4,048 3,000 (1,000) -25.0%

5300-2 License & Permit Fees 985 1,000 1,000 1,000 - 0.0%

5300-3 Building Permit Fees 31,999 25,000 25,000 25,000 - 0.0%

5300-4 Dog License Fees 1,145 2,750 1,500 1,500 (1,250) -45.5%

5300-5 Sundry Receipts 400 400 400 400 - 0.0%

5300-6 Recording Land Records , Maps, etc 12,187 10,000 10,334 10,000 - 0.0%

5300-8 Conveyance Tax 18,316 17,000 17,000 17,000 - 0.0%

5300-9 Copies-Fax Machine 5,697 5,000 5,000 5,000 - 0.0%

5300-10 Permit Fees, P&Z, Inland & Wetlands 2,822 4,000 3,500 3,500 (500) -12.5%

5300-11 Reimbursement of Legal Fees - - - - - 0.0%

5300-12 Versailles Sewer Assessments - - - - - 0.0%

5300-13 Landfill Receipts 22,011 25,000 25,000 23,000 (2,000) -8.0%

5300-14 Newsletter 2,321 3,000 3,000 2,000 (1,000) -33.3%

5300-15 Marriage Licenses 192 150 160 150 - 0.0%

5300-16 Sportsmans Licenses 114 150 100 150 - 0.0%

5300-17 Farmland Preservation 1,104 950 960 950 - 0.0%

MISC REVENUES 337,959 54,000 54,000 54,000 - 0.0%

5400-1 SCRRRA Subsidy 3,977 2,000 2,000 2,000 - 0.0%

5400-3 Insurance Claims/Rebates - - - - - 0.0%

5400-4 Sale of Assets - - - - - 0.0%

5400-5 Other Revenues 277,331 - - - - 0.0%

5400-6 Waste Management 56,651 52,000 52,000 52,000 - 0.0%

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INTERGOVERNMENTAL TRANSFERS 72,223 70,371 70,371 68,508 (1,863) -2.6%

5500-1 Water Improvement - Principal S&W Dept. - - - - - 0.0%

5500-2 Water Improvement - Interest S&W Dept. - - - - - 0.0%

5500-3 Prin.Subsidy from S & W for Resv. Dam Proj. 45,000 45,000 45,000 45,000 - 0.0%

5500-4 Int. Subsidy from S & W for Resv. Dam Proj. 27,223 25,371 25,371 23,508 (1,863) -7.3%

5500-5 Other - - - - 0.0%

OTHER MISC REVENUES - - - - - 0.0%

5600 Non-Budgetary Income - - - - - 0.0%

5700 Appro. from Undesig. Fund Balance - - - - - 0.0%

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TOTAL REVENUE 9,390,051 9,442,179 9,438,127 9,591,708 149,529 1.6%

Total General Town Expenditures 2,835,933 2,903,204 2,811,654 2,862,265 (40,939) -1.4%

7500 Total Board of Education Expenditures 6,289,091 6,525,766 6,525,766 6,723,595 197,829 3.0%

TOTAL EXPENDITURES 9,125,024 9,428,970 9,337,420 9,585,860 156,890 1.7%

SURPLUS / (SHORTFALL) 265,027 13,209 100,708 5,848

Budget 2020-2021 BoF Page 7 of 7 Printed 5/29/2020 10:06 AM